HomeMy WebLinkAboutItem 4.08 FinanceRptOct2004
CITY CLERK
File # D[3~-[5JO]
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: November 16,2004
SUBJECT:
Financial Reports for the Month of October 2004
Report Prepared by: Carole A. Perry, Administrative Services
Director and Fred W. Marsh, Finance Manager
ATTACHMENTS: I. YTD Revenues and Budget Comparison
2. YTD Expenses and Budget Comparison
3. Financial Statements for the Months of October 2004
RECOMMENDATION:~ ~ Receive the reports.
FINANCIAL STATEMENT: See reports for detail of monthly financial activity.
DESCRIPTION:
This item provides the report on the preliminary financial statements for the month of October 2004. The
final audited results for Fiscal Year 2003-2004 are not yet available; therefore, this report is presented as
"preliminary" at this time. Consistent with prior reports, the focus will be on General Fund Revenues and
Expenditures, which represent the most significant portion of the City's operations.
Note that the City's revised budget has now accounted for all items affecting the City as part of the State's
adopted budget for Fiscal Year 2004-2005. Agenda reports were previously presented to Council in
September that discussed the impacts of the State Budget for Fiscal Year 2004-2005 and Proposition IA.
Proposition 1 A, which will establish some protections for revenues received by local governments, passed
decisively on November 2,2004 (the unofficial statewide count shows Proposition IA passed with 83.6%
ofthe vote).
Analvsis of October 2004 Revenue and Exvenditure Revort
The auditors have started the final phase of the fieldwork necessary for the Fiscal Year 2003-2004 audit.
The final audit results will impact the reported Fund Balance presented in the attached monthly reports.
Given October is only the fourth month of the Fiscal Year, there is limited data on which to base any
major projections or identify significant trends. It should also be noted that there is not an even
distribution of revenues and expenditures on a monthly basis. There is also a lag with the reporting of
expenditures due to the significant amount of services provided to the City by independent contractors,
induding Police and Fire Services.
General Fund Revenues
Total General Fund Revenues collected through October are comparable to what occurred in the fourth
month of the previous Fiscal Year. Through October 2004, the City had collected approximately 21% of
the total budgeted General Fund Revenues, which was 1 % more than the percentage collected in the prior
Fiscal Year.
-----------------------------------------~------~------------------------------------------------------------
Document in FSCOLOR 10-2004
COPIES TO:
I~~
ITEM NO.
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Sales Tax is lower than in the same period of the prior year due to the "triple flip" reduction by State. The
State will remit Y4 less sales tax to the City; to be reimbursed through property tax, under the "triple flip"
provision (NOTE: this reduction was incorporated into the City's adopted budget). Real property transfer
taxes are higher than in the same period of the prior year due to timing differences in the collection of
these taxes. Transient Occupancy Taxes are higher than in the same period of the prior year due to higher
occupancy rates and room rates at some of the City's hotels. Licenses and Permits are higher than in the
same period of the prior year due to an increase in the valuation of building permits on new residential and
commercial projects. The total futerest and Rentals dollars received to date are higher than the prior year
due to timing differences in the receipt of interest payments and an increase in the rate of return on the
City's investments. fuitially all interest revenue is recorded in the General Fund and is then allocated
quarterly to other funds on a pro rata basis.
futergovemmental revenue is higher than in the same period of the prior year due to the suspension of
Vehicle License Fee (VLF) backfill payments to the City for three months in the' early part of Fiscal Year
2003-2004. Also, additional cuts to the VLF allocation, which were included as part of the adopted State
Budget for Fiscal Year 2004-2005, have not yet been implemented. These cuts, when the budget
reduction formulas are finalized by the Departm.ent of Motor Vehicles, will result in reduced VLF
payments to the City for the remainder of the current Fiscal Year.
Charges for Services are higher than in the same period of the previous year due to additional zoning and
subdivision fees and plan check and inspection fees received due to new development. Fines and
Forfeitures are higher than in the same period of the previous year due to timing differences in the
collection of parking and court fines. Other revenues are higher than in the same period of the prior year
due to developer reimbursements received for the costs of maintaining new storm drains and
reimbursements received from the City of Pleasanton for the design of improvements to the Fallon Road
Interchange.
General Fund Exvenditures
Overall, through the month of October, expenditures in the General Fund totaled $6.0 million and
represented approximately 13% of the total budgeted expenditures in the General Fund. Of this amount, a
total of approximately $1,030,000 was related to Capital hnprovement Projects and the remainder was
related to Operating Costs reported in the General Fund. Capital Project expenditures typically do not
follow an even distribution due to differences in project timing.
In looking only at General Fund Operating Expenditures, the activity through October 2004 was similar to
the amounts expended for the same period in the prior Fiscal Year. Through the end of October 2004, the
City had expended 13% of the General Fund Operating Budget, which was 2% less than the amount
expended in the prior Fiscal Year. Culture and Community Services expenditures are lower than in the
same period of the prior year due to timing differences in expenditures incurred to date for Cultural
Activities and Special Events.
Community Development expenditures are lower than in the same period of the prior year due to timing
differences in expenditures incurred for contract building inspection services. Capital Improvement
Project expenditures are higher than in the same period of the previous year due to expenditures incurred
on the construction of the new senior center. As previously noted there are some timing differences with
payment for contract services, which complicate comparisons from one year to the next.
All expenditures are within the authorized budget. It is recommended that the City Council receive these
reports as authorized by Section 41004 of the California Government Code.
~Dt~
{Ob'6
-...---.--....-.--.."..
Total General Fund Revenues
City of Dublin 2004~2005 YTD Revenues and Budget Comparison
For the Period Ending October 31, 2004
__w~_m mm..___..... --i
Sales Taxes
..'_...n._.___._.._..._._
Property Taxes
Real Property Transfer Tax
. FY 2004/05
. FY 2003/04
¡_________m
Transient Occupancy Taxes
Franchise Taxes
Licenses and Permits
69%
Interest and Rentals
Intergovernmental from State
64%
Charges for Services
Fines and Forfeitures
Other Revenues
35%
0%
30%
60%
90%
120% 150%
25% of Year Complete
-------.-.---.-.--.-------.-.. -- ..
FY 2004/05 FY 2004/05 %of FY 2003/04 % of Total for
Budget YTD Actual Budget YTD Actual FY 2003/04
Property Taxes 13,661,980 635,551 5% 633,580 6%
Sales Taxes 13,613,216 3,091,338 23% 3,484,797 25%
Real Property Transfer Tax 520,000 135,112 26% 123,789 22%
Transient Occupancy Taxes 610,000 174,782 29% 162,969 25%
Franchise Taxes 1,536,000 279,044 18% 260,922 17%
Licenses and Permits 2,723,912 1,880,047 69% 1,472,354 48%
Interest and Rentals 1,538,090 424,035 28% 284,064 46%
Intergovernmental 449,100 285,891 64% 304,505 17%
Charges for Services 5,177,916 1,413,711 27% 1,092,268 23%
Fines and Foñeitures 112,900 41 ,925 37% 25,416 22%
Other Revenues 951,837 328,839 35% 24,863 3%
Total General Fund Revenues 40,894,951 8,690,275 21% 7,869,527 20%
11-1£,,-0'-+ ~h"
Oalo Prlnlf:d: 111312004 5::30 PM ATTACHMENT 1
---------..-.-..
~t1b'5
_._._.......___________...___ ..... ._._......._....,,_ ._ ...__.___.....n__._..
. ....--....-....-...---.----."...-..
City of Dublin 2004-2005 YTD Expenses and Budget Comparison
For the Period Ending October 31, 2004
--
General Government
Other Public Safety
Transportation
Health and Welfare
Culture & Community
Services
Community
Development
Capital Improv.
Projects
0%
20%
40%
25% of Year Complete
. - -.-.--.-.-.---.--.-.----. -------
. FY 2004/05
III FY 2003/04
60%
80%
100%
120%
---. .. .....-........----- .. ---.-----------....-...-.-
2004/05 2004/05 %of FY 2003/04 % of Total for
Budget YTD Actual Budget YTD Actual FY 2003/04
General Government 4,964,972 1,146,910 23% 1,195,404 26%
Police 9,882,259 269.002 3% 327.317 4%
Fire 8,156.645 99.740 1% 125,803 2%
Other Public Safety 421,298 22,241 5% 11,141 3%
Transportation 1,690,651 317,834 19% 343,427 22%
Health and Welfare 78,125 31,689 41% 34,653 42%
Culture and Community Services 5,863.186 1.258.912 21% 1 ,282.843 25%
Community Development 7,807,374 1.778.101 23% 1,694,477 27%
Capital Improvement Projects 5.874,231 1,030,844 18% 499,855 11%
Total General Fund Expenses 44,738,741 5,955,273 13% 5,514,920 14%
General Fund Operating Expenses 38,864,510 4,924,429 13% 5,015.065 15%
D.\!II. Print.,.;!; 11f.3f2004 ~;31 PM
ATTACHMENT 2
CITY OF DUBLIN'S
PRO FORMA FINANCIAL STATEMENTS
FOR
THE MONTH OF OCTOBER 2004
Prepared by
The Finance Department
November 4, 2004
~rfb15
ATTACHMENT 3
LfUb I S
CITY OF DUBLIN
BALANCE SHEET
FOR THE
PERIOD ENOING 310ct2004
GENERAL SPECIAL SPECIAL CAPITAL TRUST / TOT A L S
REVENUE REVENUE ASSESSMENT IMPROVEMENT AGENCY ~--MEMORANDUM ONLY-c-
FUNDS FUNDS FUNDS FUNDS FUND CURRENT PRIOR
ASSETS
CASH (51.380.166) 3.129.404 276.563 42.341.057 19,862 (5.613.281) (21.871.597)
CASH WITH FISCAL AGENT 172.779 172.779 172.312
AMOUNT HELD IN ESCROW
INVESTMENTS AT COST 100.359.073 100.359.073 94.193.992
RECEIVABLES: TAXES
ACCOUNTS 59.053 311. 827 370.880 184.020
INTEREST 496.242 496.242 200.330
ASSESSMENTS
DUE FROM OTHERS 1. 989.267 1. 989 . 267 308.720
INVENTORY AT COST
PREPAIO ITEMS 18.860 18.860 6.568
FIXED ASSETS
AMOUNT TO BE PROVIDED 1. 334 . 500 1. 334.500 1.447.500
TOTAL ASSETS 51.542.329 3.441.231 276.563 42.341. 057 1.527.141 99.128.320 74.641. 846
LIABILITIES/FUND EQUITY
DEPOSITS FOR PRIVATE DEVEL (712.697) (712.697) 0.086.148)
DEPOSITS FOR AB1600 FEES (93.267) (77.770) 071. 037) (2.177.490)
DEPOSITS OTHERS (2.483.211 ) (2.483.211) 0.123.034)
PAY ABLES: ACCOUNTS (218.318) (48.566) (274.073) (540.957) (1.493.858)
INTEREST
PAYROLL (530.228) (530.228) (500.265)
DUE TO OTHERS (43.672) 060.054) (1. 829.213) (2.032.938) (443.121)
DEFERRED REVENUE 027.768) 027,768) 027.768)
DEBT INSTRUMENTS PAYABLE 0.452.000) (1.452.000) (1. 565 . 000)
TOTAL LIA8ILITIES (4.209.160) (208.620) (2.181.056) (1.452.000) (8.050.836) (8.516.684)
FUND BALANCES (47.333.169) (3.232.611) (276.563) (40.160.000) (75.141) (91.077.484) (66.125.162)
TOTAL FUND E (47.333.169) (3.232.611) (276.563) (40.160.000) (75.141) (91.077.484) (66.125.162)
TOTAL LIABILITIES/EQUITY (51. 542.329) (3.441.231) (276.563) (42.341.057) (1.527.141) (99.128.320) (74.641. 846)
50b'5
CITY OF DUBLIN
BALANCE SHEET
FOR THE
PERIOD ENDING 310ct2004
INTERNAL ENTERPRISE FIXED ASSETS GENERAL LONG TOT A L S
SERVICE FUND GROUP OF TERM DEBT - - -MEMORANDUM- --
FUNDS ACCOUNTS ACCOUNT GROUP CURRENT PRIOR
ASSETS
CASH 7.896,207 7.896.207 7.368,972
CASH WITH FISCAL AGENT
AMOUNT HELD IN ESCROW
INVESTMENTS AT COST
RECEIVABLES: TAXES
ACCOUNTS
INTEREST
ASSESSMENTS
DUE FROM OTHERS
INVENTORY AT COST
PREPAID ITEMS
FIXED ASSETS 47,265.633 19.466.456 66.732,089 66.732,089
AMOUNT TO 8E PROVIDED 66.753.945 66.753.945 68.724.531
TOTAL ASSETS 55.161.840 19.466.456 66,753.945 141.382.241 142.825.592
LIABILITIES/FUND EQUITY
DEPOSITS FOR PRIVATE DEVEL
DEPOSITS FOR AB1600 FEES
DEPOSITS OTHERS
PAYABLES: ACCOUNTS (17.215)
INTEREST
PAYROLL
DUE TO OTHERS
DEFERRED REVENUE
DEBT INSTRUMENTS PAYABLE (66.753.945) (66.753,945) (68.724,531)
TOTAL LIABILITIES (66,753.945) (66.753.945) (68.741,746)
FUND BALANCES (55.161.840) (19.466.456) (74.628.296) (74.083.846)
TOTAL FUND E (55.161.840) (19.466.456) (74.628.296) (74,083.846)
TOTAL LIABILITIES/EQUITY (55.161. 840) (19.466.456) (66.753.945) (141,382,241)(142,825,592)
{p~I5"
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENOITURES
FOR THE PERIOD
07/01/2004 THROUGH 10/31/2004
G ENE R A L REV E N U E FUN 0
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
*******REVENUES*******
PROPERTY TAXES 13.661. 980.00 635.550.84 13.026.429.16 11.316.703.32 633.580.48 10.683.122.84
SALES TAX 13.613.216.00 3.091. 338.35 10.521. 877 . 65 13.940.263.36 3.484.797.43 10,455.465.93
REAL PROPERTY TRANSFER TAX 520.000.00 135.111. 76 384.888.24 571.360.79 123.788.63 447.572.16
HOTEL TRANSIENT OCCUPANCY TAX 610.000.00 174.782.06 435.217.94 664.308.51 162.968.92 501. 339.59
FRANCHISE TAXES 1. 536 . 000 . 00 279.043.77 1. 256 . 956 . 23 1. 505 .434.53 260.922.08 1.244.512.45
LICENSES & PERMITS 2.723.912.00 1. 880.047.46 843.864.54 3.090.992.17 1.472.353.85 1.618.638.32
FINES & FORFEITURES 112.900.00 41. 925.26 70.974.74 117.369.48 25.416.42 91. 953. 06
USE/MONEY & PROP-INTEREST 1. 369.725.00 395.561. 39 974,163.61 492.971.23 241.467.58 251. 503.65
USE/MONEY & PROP-RENTALS 168.365.00 28.473.98 139.891.02 130.741.40 42.595.64 88.145.76
INTERGOVERNMENTAL 449.100.00 285.891.16 163.208.84 1. 828 . 992 . 93 304.504.59 1.524.488.34
CHARGES FOR SERVICES 5.177.916.00 1.413.711.27 3.764.204.73 4.801.136.74 1. 092 . 267 . 88 3.708.868.86
OTHER SOURCES OF REVENUE 951.837.00 328.838.87 622.998.13 860.434.13 24.862.61 835.571. 52
TOTAL REVENUE 40.894.951. 00 8.690.276.17 32.204.674.83 39.320.708.59 7.869.526.11 31.451.182.48
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES;
CITY COUNCIL 252.910.00 56.863.91 196.046.09 209.858.23 62.104.34 147.753.89
CITY MANAGER 928.273.00 228.578.02 699.694.98 817.034.42 236.261. 89 580.772.53
CENTRAL SERVICES 350.911.00 85 .465 .45 265.445.55 341.914.49 87.363.25 254.551. 24
CITY ATTORNEY 689.493.00 94.164.86 595.328.14 700.797.95 96.484.95 604.313.00
ADMIN SERVICES 1.557.095.00 365.994.25 1.191.100.75 1. 244.537.07 369.285.34 875.251. 73
BUILDING MANAGEMENT 641.134.00 128.835.23 512.298.77 757.522.96 166.344.06 591.178.90
INSURANCE COST CENTER 358.986.00 186.958.20 172.027.80 420.061.97 176.745.37 243.316.60
ELECTIONS COST CENTER 15.670.00 50.55 15.619.45 2.541.41 814.70 1. 726 . 71
NON-DEPARTMENTAL 170.500.00 170.500.00 125.656.16 125.656.16
ACTIVITY TOTAL 4.964.972.00 1.146.910.47 3.818.061.53 4.619.924.66 1.195.403.90 3.424.520.76
PUBLl C SAFETY
POLI CE 9.882.259.00 269.002.04 9.613.256.96 8.570.937.09 327.317.10 8.243.619.99
CROSSING GUARDS 72.283.00 4.284.97 67.998.03 65.794.14 4.791. 50 61. 002.64
ANIMAL CONTROL 266.362.00 266,362.00 198.953.52 (9.547.00) 208.500.52
TRAFFIC SIGNALS & STREET LIGHTIN 17.240.00 2.030.32 15.209.68 6.543.33 188.36 6.354.97
DISASTER PREPAREDNESS 65.413.00 15.925.82 49.487.18 70.993.74 15.708.29 55.285.45
FIRE SERVICES 8.156.645.00 99.739.56 8.056.905.44 7.440.483.12 125.803.44 7.314.679.68
ACTI V ITY TOTAL 18.460.202.00 390.982.71 18.069.219.29 .16.353.704.94 464.261. 69 15.889.443.25
TRANSPORTATION
PUBLIC WORKS 738.575.00 173.396.10 565.178.90 686.881.45 194.436.86 492.444.59
STREET MAINTENANCE 14.802.00 14.802.00 3.703.99 202.30 3.501.69
STREET SWEEPING 149.207.00 23.343.92 125.863.08 130.351.29 21. 059.51 109.291.78
STREET TREE MAINTENANCE 97.352.00 6.537.05 90.814.95 117.583.47 30.706.20 86.877.27
STREET LANDSCAPING MAINTENAN 690,715.00 114.556.45 576.158.55 593.488.01 97.022.34 496.465.67
ACTI V ITY TOTAL 1.690.651.00 317.833.52 1. 372.817.48 1. 532 . 008.21 343.427.21 1.188.581. 00
HEALTH & WELFARE
THE CITY OF DUBLIN STATEMENT SHOWING 1'1J 1 e>"
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2004 THROUGH 10/31/2004
G ENE R A L REV E N U E FUN 0
CURRENT CURRENT PRIOR PRIOR
BUOGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
WASTE MANAGEMENT 63.125.00 31. 688.90 31. 436 .10 46,419.04 2.000.00 44.419.04
CHILD CARE 15.000.00 15.000.00 18,500.00 18.500.00
SOCIAL SERVICES 1. 000.00 1. 000.00
HOUSING PROGRAMS 16,893.18 13.153.18 3.740.00
ACTI V ITY TOTAL 78.125.00 31. 688.90 46.436.10 82.812.22 34.653.18 48.159.04
CULTURE & LEISURE SERVICES
LIBRARY SERVICES 582.730.00 17.030.23 565.699.77 522.604.10 17.529.37 505,074.73
CULTURAL ACTIVITIES 159,718.00 31. 433. 15 128.284.85 110.249.30 58.966.96 51. 282 . 34
HERITAGE CENTER 141. 355.00 28.755.77 112.599.23 99.628.11 29.160.83 70,467.28
DUBLIN CEMETERY 53.602.00 10.564.46 43 . 037 . 54 53.533.84 4.689.47 48,844.37
PARK MAINTENANCE 1. 532 .409.00 263.306.32 1. 269 .102 . 68 1.403.774.51 211,775.51 1.191. 999.00
COMMUN ITY TV 62.999.00 55.899.00 7.100.ÒO 62.020.72 56,510.38 5.510.34
RECREATION ADMIN 638.564.00 150.827.70 487.736.30 518.312.54 151. 025.95 367,286.59
PLAYGROUNDS 277.082.00 77.057.89 200.024.11 237.599.33 79,815.14 157.784.19
SHANNON CENTER 389.176.00 82.133.48 307.042.52 294.742.36 81. 865 . 62 212.876.74
PRESCHOOL 90.699.00 18.550.89 72.148.11 77.388.27 20,608.12 56.780.15
TEENS PROGRAM 118.941. 00 20.695.16 98.245.84 86.212.99 24,620.04 61. 592.95
ADULT SPORTS 110.559.00 25.538.57 85.020.43 101.640.17 36.691. 48 64,948.69
YOUTH SPORTS 138.824.00 27.752.93 111.071.07 122.764.81 32.859.24 89,905.57
COMMUN ITY GYM 46.504.00 6.993.91 39.510.09 37 .309.40 6.099.26 31. 210 .14
EMERALD GLEN ACTIVITY CENTER
SPECIAL EVENTS 339.220.00 116.341. 38 222.878.62 348.052.22 131.152.26 216.899.96
SENIOR CENTER 297.455.00 58.925.81 238 . 529 . 19 223.784.61 61. 510.57 162.274.04
RECREATION INSTRUCTION 195.220.00 54.503.54 140.716.46 185.369.65 66.572.04 118.797.61
AQUATICS 407.136.00 148.151.96 258.984.04 366.568.40 140,026.89 226.541. 51
PARKS/FACILITIES MANAGEMENT 280.993.00 64.450.14 216.542.86 246.546.42 71. 363.65 175.182.77
ACTIVITY TOTAL 5.863.186.00 1. 258.912.29 4.604.273.71 5.098.101.75 1. 282 ,842.78 3.815.258.97
COMMUNITY OEVELOPMENT
PLANNING 2.731. 301. 00 657.454.85 2,073,846.15 2,271.403.13 570.071.01 1. 701. 332 .12
BUILDING SAFETY 2.580.214.00 465.036.71 2.115.177.29 1.907.211.35 494.262.48 1. 412.948.87
ENGINEERING 2.209.633.00 535.031. 65 1.674.601.35 1.861.971.85 502.080.40 1. 359 ,891. 45
ECONOMIC DEVELOPMENT 286.226.00 120.577.40 165.648.60 302.134.33 128.062.85 174,071.48
ACTI V ITY TOTAL 7.807.374.00 1.778.100.61 6.029.273.39 6.342.720.66 1.694.476.74 4.648.243.92
CAPITAL IMPROVEMENT PROJECTS
GENERAL CIP PROJECTS 1. 043 .120.00 168.939.69 874.180.31 1.163.181. 54 37,459.26 1.125.722.28
COMMUNITY IMPROVEMENTS 799.839.00 18.328.38 781.510.62 718.087.36 31. 526 . 72 686.560.64
PARKS 2.619.129.00 599.892.97 2.019.236.03 1.831.348.20 238.486.38 1,592.861.82
STREET CONSTRC/IMPROVEMENTS 1.412.143.00 243.682.79 1.168.460.21 938.789.96 192.382.77 746.407.19
ACTIVITY TOTAL 5.874.231.00 1. 030 . 843 . 83 4.843.387.17 4.651.407.06 499.855.13 4,151. 551. 93
TOTAL EXPENDITURES 44.738.741.00 5.955.272.33 38.783.468.67 38.680.679.50 5.514.920.63 33.165.758.87
EXCESS REVENUE (EXPENDITURES) (3,843.790.00) 2,735.003.84 (6.578.793.84) 640.029.09 2.354.605.48 0.714.576.39)
TRANSFERS IN FROM OTHER FUNDS 21.885.10 21.885.10
TRANSFERS OUT FROM OTHER FUNDS (20.00) (20.00)
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2004 THROUGH 10/31/2004
fSDb'Þ
G ENE R A L
REV E N U E
FUN D
CURRENT
BUDGET
CURRENT
ACTUAL
VARIANCE
PRIOR
FISCAL YEAR
PRIOR
Y.T.D.
VARIANCE
REVENUES OVER(UNDER) EXPENDITURES (3.843.790.00) 2.735.003.84 (6.578.793.84) 661.894.19 2.354,605.48 (1.692.711.29)
THE CITY OF DUBLIN STATEMENT SHOWING q 'b15'
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2004 THROUGH 10/31/2004
S P E C I A L REV E N U E FUN 0 S
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
********REVENUES********
PROPERTY TAXES 111. 049.00 111. 049.00 105.605.41 105.605.41
SALES TAX/OTHER TAXES 336.500.00 58.572.16 277.927.84 357.441.52 59.302.80 298.138.72
FINES & FORFEITURES 164.000.00 11.296.84 152.703.16 154.784.03 12.299,13 142.484.90
USES/MONEY & PROPERTY 89.248.00 89.248,00 29.822.10 14.494.78 15.327.32
INTERGOVERNMENTAL FROM STATE 1.188.010.00 311.980,50 876.029.50 2.590.885.16 259 .482 . 11 2.331. 403.05
INTERGOVERNMENTAL FROM COUNTY 306.890.00 306.890.00 269.149.00 26.046.50 243.102.50
INTERGOVERNMENTAL FROM FEDERAL 97.718.00 2.790.99 94.927.01 253.139.22 1. 726.14 251. 413.08
CHARGES FOR SERVICES 1. 056.723. 00 1. 056.723.00 988.833.16 988.833.16
OTHER SOURCES OF REVENUE 160.500.00 4.518.35 155.981. 65 291.518.00 291.518.00
TOTAL REVENUE 3.510.638.00 389.158.84 3.121.479.16 5.041.177.60 373.351.46 4.667.826.14
*******EXPENDITURES*******
PUBLIC SAFETY:
POll CE 121.560.00 1. 069 .40 120.490.60 161. 487 . 38 12.917.15 148.570.23
TRAFFIC SIGNALS & STREET LTG 217.596.00 16.270.93 201.325.07 143.451.04 31. 803.86 111.647.18
DISASTER PREPAREDNESS 8.179.22 2.175.00 6.004.22
FIRE SERVICES 287.626.00 2.256.18 285.369.82 211.138.48 1.250.00 209.888.48
ACTI V!TY TOTAL 626.782.00 19.596.51 607.185.49 524.256.12 48.146.01 476.110.11
TRANSPORTATION:
STREET MAINTENANCE 301.750.00 23.633.38 278.116.62 216.334.44 27.187.41 189.147.03
STREET SWEEPING
ACTI V!TY TOTAL 301.750.00 23.633.38 278.116.62 216.334.44 27.187.41 189.147.03
HEALTH & WELFARE:
WASTE MANAGEMENT 1.346.244.00 8.123.95 1. 338 .120,05 1.248.019.76 5.387.77 1. 242.631. 99
SOCIAL SERVICES 44.927.00 1.230.39 43.696.61 44.935.00 514.79 44.420.21
HOUSING PROGRAMS
ACTI V!TY TOTAL 1. 391.171. 00 9.354.34 1.381.816.66 1.292.954.76 5.902.56 1. 287 . 052 . 20
COMMUNITY DEVELOPMENT:
ENGINEERING 6.000.00 6.000.00 6.000.00 3.612.00 2.388.00
ACT! V!TY TOTAL 6.000.00 6.000.00 6.000.00 3.612.00 2.388.00
CAPITAL IMPROVEMENT PROJECTS:
GENERAL CIP PROJECTS 100.000.00 100.000.00
COMMUNITY PROJECTS 44.928.00 44.928.00 63.670.75 63.670.75
PARKS 321. 717.00 321.717.00 27.928.00 27.928.00
STREET CONSTRUCTION/IMPROVEMENT 673.211.00 60.736.80 612.474.20 2.293.708.38 408.011.14 1.885.697.24
ACTI V!TY TOTAL 1. 039 . 856 . 00 60.736.80 979.119.20 2.485.307.13 408.011.14 2.077.295.99
TOT A L EXPENDITURES 3.365.559.00 113.321. 03 3.252.237.97 4.524.852.45 492.859.12 4.031. 993 .33
EXCESS REVENUE (EXPENDITURES) 145.079.00 275.837.81 (130.758.81) 516.325.15 (119.507.66) 635.832.81
TRANSFER IN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS 21. 885 .10 21.885.10
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2004 THROUGH 10/31/2004
i0'b'5
S P E C I A L REV E N U E FUN 0 S
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.o. VARIANCE
REVENUES OVER (UNDER) EXPENDITURES 145.079.00 275.B37.B1 (130.758.81) 494,440.05 (119.507.66) 613.947.71
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2004 THROUGH 10/31/2004
HO()I~
S P E C I A l ASS E SSM E N T FUN 0 S
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
********REVENUES********
SPECIAL BENEFITS ASSESSMENTS 639.589.00 639.589.00 593.202.41 593.202.41
USES/MONEY & PROP-INTEREST 12.909.00 12.909.00 4.093.98 1. 899 . 06 2.194.92
OTHER SOURCES OF REVENUE 5.000.00 5.000.00 144.29 144.29
TOTAL REVENUE 657.498.00 657.498.00 597.440.68 2.043.35 595.397.33
*******EXPENDITURES*******
PUBLI C SAFETY:
TRAFFIC SIGNALS & STREET lIG 306.088.00 52,760.22 253,327.78 217.534.35 45.333.75 172.200.60
ACTIVITY TOTAL 306.088.00 52.760.22 253,327.78 217.534.35 45.333.75 172.200.60
TRANSPORTATION
PUBLIC WORKS 1.436.00 296.56 1.139.44 1. 352 . 46 370.88 981.58
STREET TREE MAINTENANCE 27.099.00 2.223.75 24.875.25 26.752.22 366.19 26.386.03
STREET lANDSCAPE MAINTENANCE 344.474.00 68.790.55 275.683.45 296.360.83 64.549.09 231. 811. 74
ACTIVITY TOTAL 373.009.00 71. 310.86 301. 698 .14 324.465.51 65.286.16 259.179.35
COMMUNITY DEVELOPMENT
ENGINEERING 12.750.00 5.104.96 7.645.04 15.007.20 8.105.50 6.901. 70
ACTIVITY TOTAL 12.750.00 5.104.96 7.645.04 15.007.20 8.105.50 6.901. 70
CAPITAL IMPROVEMENT PROJECTS:
COMMUNITY IMPROVEMENTS
STREET CONSTRUCTION/IMPRVMNT 53.982.26 53.982.26
ACTIVITY TOTAL 53.982.26 53.982.26
TOT A l EXPENDITURES 691.847.00 129.176.04 562.670.96 610.989.32 118.725.41 492.263.91
EXCESS REVENUE (EXPENDITURES) (34.349.00) (129.176.04) 94.827.04 (13.548.64) (116.682.06) 103.133.42
REVENUES OVER (UNDER) EXPENDITURES (34.349.00) (129.176.04) 94.827.04 (13.548.64) (116.682.06) 103.133.42
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2004 THROUGH 10/31/2004
I 2.'b IG'
CAP I TAL IMP R 0 V E MEN T FUN D S
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
********REVENUE********
USES/MONEY & PROP-INTEREST 810.154.00 810.154.00 330.842.99 159.451.55 171. 391. 44
OTHER SOURCES OF REVENUE 18.631. 900.00 8.414.460.89 10.217.439.11 13.455.275.26 13.455.275.26
TOTAL REVENUE: 19.442.054.00 8.414.460.89 11.027 .593.11 13.786.118.25 159.451.55 13.626.666,70
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
CITY ATTORNEY 55.300.00 180.00 55.120.00 92.493.49 2.395.44 90.098.05
ACTIVITY TOTAL 55.300.00 180.00 55.120.00 92.493.49 2.395.44 90.098.05
PUBLIC SAFETY:
TRANSPORTATION:
HEALTH & WELFARE:
HOUSING PROGRAMS 809.412.00 40.542.28 768.869.72 2.252.493.88 90.526.20 2.161.967.68
CULTURE & LEISURE SERVICES:
RECREATION ADMINISTRATION
ACTI V ITY TOTAL
COMMUNITY DEVELOPMENT
PLANNING
ACTI V ITY TOTAL
CAPITAL IMPROVEMENT PROJECTS
GENERAL CIP PROJECTS 5.000.00 139.564.57 (134.564.57) 1. 007 . 728.90 979.251.74 28.477.16
COMMUNITY IMPROVEMENTS 36.771. 00 36.771. 00
PARKS 13 . 582 . 774.00 110.954.00 13.471.820.00 3.543.135.97 836.880.85 2.706.255.12
STREET CONSTRUCTION/IMPROVEMENT 19.124.537.00 184.849,68 18.939.687.32 5.377.070.50 751. 327 .82 4.625.742.68
ACT! V ITY TOTAL 32.749.082.00 435.368.25 32.313.713.75 9.927.935.37 2.567.460.41 7 . 360 .4 74, 96
TOT A L EXPENDITURES 33.613.794.00 476.090.53 33,137.703.47 12.272,922.74 2.660.382.05 9.612.540.69
EXCESS REVENUE (EXPENDITURES) (14.171.740,00) 7.938.370.36 (22.110.110.36) 1. 513 .195.51 (2.500,930.50) 4.014.126.01
TRANSFER IN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS
REVENUES OVER (UNDER) EXPENDITURES(14.171.740,00) 7.938.370.36 (22.110.110.36) 1.513.195.51 (2.500.930,50) 4.014.126.01
THE CITY OF DUBLIN STATEMENT SHOWING I~øol~
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2004 THROUGH 10/31/2004
T R U S T / AGE N C Y FUN 0
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
********REVENUES********
SPECIAL ASSESSMENTS 233.713.12 233.713.12
USES/MONEY & PROP-INTEREST 1.467.95 354.01 1.113.94
TOTAL REVENUE 235.181.07 354.01 234.827.06
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 228.196.00 178.745.43 49.450.57 230.993.50 173.508.25 57.485.25
ACTI V ITY TOTAL 228.196.00 178.745.43 49.450.57 230.993.50 173.508.25 57.485.25
PUBLI C SAFETY:
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS
TOT A L EXPENDITURES 228.196.00 178.745.43 49.450.57 230.993.50 173.508.25 57.485.25
EXCESS REVENUE (EXPENDITURES) (228.196.00) (178.745.43) (49.450.57) 4.187.57 (173.154.24) 177.341.81
REVENUES OVER (UNDER) EXPENDITURES (228.196.00) (178.745.43) (49.450.57) 4.187.57 (173.154.24) 177 .341. 81
I tf''D I G"
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2004 THROUGH 10/31/2004
I N T ERN A L S E R V ICE FUN D S
CURRENT
BUDGET
CURRENT
ACTUAL
VARIANCE
PRIOR
FISCAL YEAR
PRIOR
Y.T.D.
VARIANCE
********REVENUES********
USES/MONEY & PROP-INTEREST 226.186.00 226.186.00 72.481. 36 33.799.29 38.682.07
CHARGES FOR SERVICES 1.733.474.00 281.014.89 1. 452 .459 .11 1.690.762.96 551. 440.44 1.139.322.52
OTHER SOURCES OF REVENUE 21.122.00 21.122.00 18.206.68 18.206.68
TOTAL REVENUE 1.980.782.00 281. 014.89 1. 699 .767 .11 1.781.451.00 585.239.73 1.196.211.27
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES
NON-DEPARTMENTAL 2.309.746.00 601.930.33 1. 707 . 815.67 504.332.93 230.555.99 273.776.94
ACTI V ITY TOTAL 2.309.746.00 601.930.33 1. 707 . 815.67 504.332.93 230.555.99 273.776.94
PUBLI C SAFETY:
FIRE 66.010.00 66.010.00 57.068.73 57.068.73
ACTI V ITY TOTAL 66.010.00 66.010.00 57.068.73 57.068.73
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS:
TOT A L EXPENDITURES 2.375.756.00 601.930.33 1.773.825.67 561.401.66 230.555.99 330.845.67
EXCESS REVENUE (EXPENDITURES) (394.974.00) (320.915.44) (74.058.56) 1.220.049.34 354.683.74 865.365.60
TRANSFER IN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS
REVENUES OVER (UNDER) EXPENDITURES (394.974.00) (320.915.44) (74.058.56) 1.220.049.34 354.683.74 865.365.60
********REVENUES********
USES/MONEY & PROP-INTEREST
TOTAL REVENUE
********EXPENOITURES*******
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL
FINANCE
ACTI V ITY TOTAL
PUBLI C SAFETY:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS:
TOT A L EXPENDITURES
EXCESS REVENUE (EXPENDITURES)
TRANSFERS IN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS
REVENUES OVER (UNDER) EXPENDITURES
CURRENT
BUDGET
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2004 THROUGH 10/31/2004
E N T E R P R I S E
FUN D
CURRENT
ACTUAL
VARIANCE
PRIOR
FISCAL YEAR
20.00
20.00
20.00
(20.00)
(20.00)
PRIOR
Y.T.D.
1~t1b ¡ ~
VARIANCE
20.00
20.00
20.00
(20.00)
(20.00)